Levy of GST — In the instant case, question before authority is that “Whether the applicant being the land owner is liable to pay GST on premises allotted to him, which he intends to distribute among his family members?”
Held that—In the Context of the question raised by the applicant, Notification No.4/2018-Central Tax (Rate) dated 25.01.2018 notifies that person or persons Who supply development rights to a developer / builder etc., against a consideration, which may be in the form of construction service, is liable to be registered under CGST/KGST Act 2017.
Therefore the applicant, being the person Who has supplied development rights to a developer in respect of his land, is liable to registration and payment of tax.
We are of the considered opinion that the Applicant is supplier of a taxable service by way of transfer of undivided share of land and hence is liable to register himself and discharge the tax accordingly.
Ruling— The applicant’s question “Whether the applicant being the land owner liable to pay GST on premises allotted to him, which he intends to distribute among his family members?” is answered as ‘YES’. — Patrick Bernardinz D’sa, In Re — [2018] 6 TAXLOK.COM 57 (AAR-Karnataka)